Audit 44504

Title: PROVIDER RELIEF FUNDS (PRF) Accounting Policies: 1.GENERALThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Upstate Cerebral Palsy, Inc. and Affiliates (the Organization) under programs of the federal government for the year ended December 31, 2021 and has been prepared in conformity with accounting principles generally accepted in the United States of America. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to, and does not, present the financial position, change in net assets, or cash flows of the Organization.2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized fulfilling cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The amount included in the Schedule is based upon the September 30, 2022 and March 31, 2023 PRF reports.